France audit fiscal

FRANCE: What to expect in case of a fiscalization audit in France?

French fiscalization system is one of the examples of implementing strict rules on the POS.

Being complaint is demanding in every country, but in France, it rises to a higher level.

First of all, it is important to notice who are the subjects of these requirements. Any person subject to value added tax (VAT) who delivers goods and services to customers individuals and who records the payments received in return by means of software or a cash register system, is required to use software or a system which satisfies the conditions of inalterability, security, conservation and archiving data for the control of the tax administration.

But did you know how do authorities conduct such control of compliance?

The agents of the tax administration will visit the taxpayer to check compliance, and, in that occasion, they will ask the taxable person to present to them the certificate or the individual certificate which justifies that the cash software or systems used complies with the conditions of inalterability, security, conservation and archiving data. It is certain that they shall examine the documents presented namely to ensure that the taxable person has a certificate or an individual certificate for each version of software or each cash register system that he uses, that the certificate was issued by an accredited organization or that the individual certificate includes all the information appearing in the model established by the administration and that these documents correspond to the versions of software or cash register systems held by the taxable person.

Depending on the conclusions and results of the audit, the user, the software or system publisher, the individual certificate issuer and the certifying body may be liable to criminal penalties for the design and use of fraudulent software or system as well as criminal penalties related to the establishment and presentation of a false document (false certificate or false individual certificate).

The audit will be concluded with preparation of a closing report which must be signed by the officials of the tax administration who made the findings on the spot and by the taxable person or, in the case of a legal person, his legal representative. 

To be certain what do conditions of inalterability, security, conservation and archiving data, precisely imply and to be sure that the visit of the tax administration officials will go smoothly, JB Fiscal Consulting can be of help by clarifying all the relevant particulars.

Need to get and/or to remain compliant? Get in touch!

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